Each United States "person" having a financial interest in or signature or other authority over any foreign financial accounts (including bank, securities, or other types of financial accounts) must file a Report of Foreign Bank and Financial Accounts (FBAR) if the aggregate value of such accounts exceeds $10,000 at any time during the calendar year.  The deadline for reporting 2008 accounts is June 30, 2009, and this deadline cannot be extended. Click the full article link below to learn more...